Malta Enterprise has just announced the relaunch of the Micro Invest Scheme, offering enticing tax credits to both self-employed individuals and companies. Under this scheme,…
The Arts Council Malta is accepting applications from self-employed creative practitioners who earned income from eligible artistic activities in 2023. These individuals can choose to…
In the coming year, Malta is set to see significant changes in its economic landscape, with a range of measures designed to boost economic growth…
On the 6th of October 2023, a new reduced VAT rate was introduced, through an amendment to the Eighth Schedule to the VAT Act. The…
Article 56 (17) of the Income Tax Act provides for a special 15% flat tax rate on employment income derived in terms of an employment…
Transfer Pricing Rules (hereinafter, ‘TPR’) have been transposed into Maltese tax legislation on 18th November 2022 through Legal Notice 284 of 2022. These rules shall…
Established firm CCPS Malta has once again committed to support San Andrea Phoenix Handball Academy for yet another year. The collaboration between San Andrea School…
Purpose and Background The purpose of this document is for the Commissioner for Revenue (‘CfR’) to provide an explanation, in conformity with article 75(2) of…
Budget 2023 The Malta Budget 2023 was delivered by the Minister of Finance on the 24th of October 2022. The main highlights of the 2023…
The Office of the Commissioner for Revenue would like to bring to the attention of all persons registered for VAT under Article 10* that they are obliged…
By virtue of Legal Notice 228 of 2022, interest on unpaid income tax has increased to 0.6% per month. The new rate applies as of…
